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Documents citing Commissioner Of Customs vs M/S. Sri. Sidhi Freezers And Exporters ... on 27 March, 2014

Commissioners Of Central Excise vs M/S Shivangi Jari House on 26 June, 2015

2. After hearing the Learned Authorised Representative on behalf of the Revenue and on perusal of the records, we find that the appeal involves the denial of CENVAT credit of Rs. 1, 25,214.00. Following to CBEC Circular No. 390/Misc./163/2010-JC, Dated 17.08.2011 and decision of the Honble Karnataka High Court in the case of Commissioner vs. Sri Siddhi Freezers & Exporters Pvt. Ltd. 2014 (309) E.L.T. A95 (Kar.)., we find that the amount involved is less then the monetary limit as stipulated by the Board. Accordingly, the Appeal filed by the Revenue is dismissed.
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Commissioner Of Central vs M/S Raja Products on 3 July, 2015

2. After hearing the Learned Authorised Representative and on perusal of the records, we find that the Adjudicating Authority confirmed demand of duty of Rs. 66,239.00 and the Commissioner (Appeals) only extended the benefit of cum-duty-price. After considering the amount involved and CBEC Circular No. 390/Misc./163/2010-JC, Dated 17.08.2011 and decision of the Honble Karnataka High Court in the case of Commissioner vs. Sri Siddhi Freezers & Exporters Pvt. Ltd. 2014 (309) E.L.T. A95 (Kar.)., we find that the amount involved is less then the monetary limit as stipulated by the Board. Accordingly, the Appeal filed by the Revenue is dismissed.
Custom, Excise & Service Tax Tribunal Cites 1 - Cited by 0 - Full Document
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